We’re selling real estate overseas to transfer proceeds to Canada. The estate was used as primary residence until 2000 for more than 2yrs, after that occupied by relatives. Now if we sell it and bring money to Canada – is there a tax to pay, if Yes, what %? Is it included in regular Income? or it is treated as Capital gain?
Thanks all!

Yes, that would be taxable to a Canadian resident.

Tax treaty rules may apply, if the country you own the real estate in has a tax treaty with Canada; they may serve to reduce the amount of tax you pay to Canada.

You should find a tax professional that is familiar with both Canada’s tax rules and the country in question.